The Samuelson Company made the following asset exchanges. All transactions are an exchange of equipment for equipment. Required Present the four steps, as covered in class, for each transaction for the Samuelson Company only. a) This transaction has commercial substance. Samuelson Other Company $50,000 Cost $30,000 Book Value 20,000 30,000 Fair Market Value 25,000 (5,000) 5,000 Boot